

Japan vs Greece
Corporate Tax Comparison
Time of Update: Japan: 4/03/2026 / Greece: 4/04/2026
Compare Japan and Greece corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Japan vs Greece Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Japan
Greece
General CIT Rate:
23.2
General CIT Rate:
22
CIT Return Due Date:
Within two months after the end of the company's fiscal year.
CIT Return Due Date:
The last day of the sixth month after the end of the tax year.
CIT Payment Due Date:
Within two months after the end of the company's fiscal year.
CIT Payment Due Date:
December (assuming fiscal year ends on December 31 of the previous year and taxes are paid in installments).
CIT Estimated Payment Due Date:
Within two months after the end of the sixth month of the company's accounting period.
CIT Estimated Payment Due Date:
Six months of equal installment payments.
Withholding Tax (WHT)
Japan
Greece
Resident Withholding Tax (Dividend/Interest/Royalty):
20/20/0
Resident Withholding Tax (Dividend/Interest/Royalty):
5/15/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/20/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5/15/20
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Japan
Greece
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate.
General Capital Gain Tax Rate:
Unless exempted, capital gains are subject to the regular CIT tax rate.
Effective Tax Rate (ETR)
Japan
Greece
Composite Effective Average Tax Rate:
28.36
Composite Effective Average Tax Rate:
21.05%
Composite Effective Marginal Tax Rate:
29.26
Composite Effective Marginal Tax Rate:
20.07%
